Bookkeeping system and leaf forming part of the same.



.BOOKKEEPINGSYST PATENTED MAR. 10, 1908. G. H. VROOM.

BM AND LEAF FORMING PART OF THE SAME.

' A 6. APPLIOATIONIILED m R s 190 zsnmksmm L 5 lalernenf r/Mo LiveSllvcR djl. l rao.

' PATENTED MAR. 10, 1908.

G. H. VROOM. v BOOKKBEPING SYSTEMAND LEAP FORMING PART OF THE SAME.

APPLICATION FILED MAB- 8. 1906.

2 SHEETSSHEET Z. V

. [I raorn/ Q/vHmapus v a; ll- ,ZWHLLI my concern: 7 ;Be,,;1t-;, nownthat I, GEORGE HENRY Vn'ooM, United States, resid- 10. ingpartofthcsame]I e ii1vention is. primarily designed for f armei s ,'i a[convenientlyarranged form of I sheetbeing with appropriate subject matter in ftabulatingspaces 16,

. trade, .eachm'entio'ried subject having a characterjoppositet,.1rid1cat1ve of a sign to be I in a sub-column to save end iu e ulfl1 1. m terns-and of ,wihichthe used 'in 'tabulatinfi.

UNITED STATES PATENT OFFICE.

GEORGE HENRY VRQOM, OF COLUMBUS, OHIO. l

Application nc. are t a citizen of the L mbus in:

W rents in Bookkee ing Sys eavesEorming Part of followingis aspecification.

. v- 'Ihis inv entio'n relates to bookkeeping systems, andfthe' sheetsform vided, having a series of col each,.columnrepresenting certainsubjects 0 amend, p ce i Oth r:

eeping the accounts; I

matter referred to and particularly pointed out i fl l im "Inthe'drawin'gs Figure 1 is a viewof -a- Fig. 2 is blankor sheejtof myimprovement.

' improvement illus enlargeddetailgvijewof one end of-a sheet.

' vided into minor columns ing sub-divided by a series of horizontallines account of The numeral 2',.represents aseries of 4. Near theytopof.

quotations? as i shown at 5.

rangingthe characters. of one column be enumerated inthe minor cosubject matter;

subjects of a cated and. in t e second major column the gt-1011" ofsubjects represent t e:succeeding1 ma or. co jects pertain toot ercommodities;

The cash column the business of each comhiamo-snsrnwlwhmnan nonmm'aranc- "*speiflcetma fnetter can t m se i f i ne the county of Franklinhave invented new and 1e Same,

improvements in jects and advantages Will be hereform. Fig. 3-is an I 1,represents one of a series of sheets of a book, and as each shebtisidentic'al in form, I will describe but one;

major columns, di- 3, said columns bethe -majorcolumn is printed thesubject matter designed to be accounted for in the mmor'columns, andadof each major column relates ,lto. articles or-lthings of. aparticular grou For instance .in the-first-major column t e cup ofylivestockare indi-' rain and feed. umns the sub:

. is divided into two subjects, .Pitid out, and received, for keepingday. I By arrangingfa character onoositeeach subject in a grou' or mutiple thereof of respective groups, a check soon memorizes them toindicate a particular subject. The minor columns are convenientlyarranged and appropriatelv designated to tabulate the business of eacday; One minorcol'umn 10, indicates the Day of the month, one 11, theKind of article or thing dealt in, another 12, columns 11 and 12, havinga common nation to indicate Purchases. two minor columns 13 and 14, arerespectively designated Quality and Price, under a common designationSold. Below the major'columns I provide a. series of 17 and 18, in whichbills payable, and to whom paid may be noted. I These spaces are dividedbylines for making a memorandum of the transaction, and a column for theamount. In space 17 bills receivable and from Whom, may be noted. Thesespaces are divided by lines for making a memorandum ofthe transaction,and a column for the amount. In space 18, Other cash terms and cashdeposits,- and "What for are noted. In spaces 16, 17 and 18 the salesand usual transactions carried on in business may be tabulated in suchmanner as to accuratel indicate thefsum total of business being one'atany articuto the deslgvjlar time", without referring in detaiparticularda s sales. V

To more in ly give a comprehensive understanding of my improved system Iwill briefly note several transactions. A farmer urchased 2 cows at$25.0 each, on Jan. 2nd", he. 3rd.'he sold 1 cow at $30. Janibth he\sold bushels of otatoes at 50c perbushel. Hewouldplace o. 10 inininorcolumn "KiI1dQf I'iiaj or column of live stock, and in minorcolumn Quality under purchased, ,2; and in minor column Price 325.00..In the same 'major'column under Sold he would place in minorcolumnQuality 1, and in the Price column $30.

In the roupfVegetables-c fruit, under Kind e would place 30 and in minorcolumn Qualit under Sold price columnififl 'l n in the cash column underTotahp s written 6. e.'$50,-i' under tot 1 sales $301" and $25.

On Jani 6th, a bill for which woi ld-bc. enumerated in spacelfi; and onJan, 8 te forfiQ days was out, which is recorded pace -17; and cashmatters ,and the characters being within ten' Price;-

The other 50, andin the total would be he adjacent column lumber wasowing,

viousl 1. A ledger sheet having thereon a series of lines to providemajor columns, each of said columns being subdivided by lines to providea serles ofminor columns. wlnch terminate short of one end of the ma orcolumns to provide a schedule s ace, a series of lines runningtransverse o the major and minor co l umns to provideaccount spaces, aschedule ofartiolce or material formed in each scl1edule space in themajor column, the minor columns having printed therein designationsasfollows Kind Quality, and Price ITotal sales.

to indicate the detain connection with a transaction and .two columnsformed by ruled lines opposite the minor columns, and one of saidcolumns having printed therein Total purchases, and the other of saidcolumns havingprinted therein the words 2. A ledger having thereon aseries of lines to PIOVldB major columns, each of said col- V umns beingsubdivided by lines to provide a series of minor columns which termlnateshort of one end the major columns to pro vide a schedule s ace, aseries of lines run ning transverse o the major and minor 001- umns toprovide account spaces} a schedule receivable Bills of articlesorniaterial formed in each sched ule space in the major columns, acharacter op osi-te each scheduled article, the minor co umns havingprinted designations therein asfollows-- 'ind, Quality, and Price, toinrtlicate data in connection with a transaction in one of which isrinted Total purchases and in the ot er is printed Total sales r 3. Aledger sheet having printed thereon a series of lines to form majorcolumns, a series of shorter lines within the major columns to formcolumns which stop short of one end of the major columns to provide aspace, a schedule of articles printed in said space of each 'maj orcolumn, the minor column havin% printed therein Kind ano ther of said tounins having printed therein field another of said columns havingprinted therein Purchased, and other rinted matter in said minor columnsas f0 lows-- Quality and Price the printed matter serving as a guide torecord a transaction, two columns formed by lines parallel with theminor columns having printed therein Total sales and Total purchases, aseries of lines to form spaces on the sheet and in certain of whichspaces is pllltllfl Bills payable, t ier cash receipts and-other Cashpayments.

In testimony whereof I ailix my signature, in presence of twosubscribing Witnesses.

ononen HENRY vsoon,

Witnesses:

SANFORD SMITH,

FLoa NcE ,E. HITE.

